Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post-GST regime without updating the Schedule of Rates (SOR) - The Court disposed of the writ petition, granting the petitioner the liberty to file an appropriate representation before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks from the date of the order. The Additional Chief Secretary was directed to make a final decision within four months of receiving the representation, after consulting all relevant departments.
Additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post-GST regime without updating the Schedule of Rates (SOR) - The Court disposed of the writ petition, granting the petitioner the liberty to file an appropriate representation before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks from the date of the order. The Additional Chief Secretary was directed to make a final decision within four months of receiving the representation, after consulting all relevant departments.
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